Unit of competency Outline

Date retreived
23/07/2026 4:48 AM AWST

Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.

Determine tariff classification for complex goods

Determine tariff classification for complex goods

Unit of competency
National Code
TLIX5053
State Code
AWL01
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
1.00
Current Release Date
29/02/2016
View on TGA
State Implementation and Classification
Approved Date
04/08/2016
Field of Education
080311 - International Business
Original Release Date
04/08/2016
Nominal Hours
35
Description
This unit involves the skills and knowledge required to classify complex goods for import and export of goods in accordance with the current Australian Customs Act, relevant legislation and workplace requirements.This unit applies to individuals working as a customs broker. Work must be carried in compliance with the current Customs Tariff Act, relevant legislation and workplace requirements concerning customs classification functions.Work is undertaken in a range of environments including small to large worksites in the custom broking and international freight forwarding industriesNo licensing, legislative or certification requirements apply to this unit at the time of publication.
Notes
Elements and Performance Criteria
1 Apply identification principles to goods
  • 1.1 Research resources to classify goods are accessed
  • 1.2 Objective and analytical classification principles are applied
  • 1.3 Administrative Appeals Tribunal (AAT) decisions and court cases are considered
  • 1.4 Precedents are considered
  • 1.5 Product research is undertaken and validation of identification is sought as required
2 Interpret and apply interpretive rules to goods
  • 2.1 Appropriate interpretive rules (IRs) are identified and accessed when classifying goods
  • 2.2 IRs are applied to justify tariff classification of goods
3 Interpret and apply tariff section and chapter notes to goods
  • 3.1 Tariff classification is considered in relation to legal notes
  • 3.2 Rejection of alternate headings is justified by reference to section and chapter notes
4 Select tariff headings
  • 4.1 Terms in context of particular tariff headings and words are applied
  • 4.2 References to aid tariff interpretation are used as required
  • 4.3 Alternate headings are considered as appropriate
5 Select tariff sub-headings
  • 5.1 AAT decisions, court cases and other precedents on tariff classification are interpreted and used to inform selection
  • 5.2 Sub-heading notes are reviewed in hierarchical order
  • 5.3 Dash system is applied to classification
  • 5.4 Relevant precedents are applied when classifying goods
6 Complete post classification requirements
  • 6.1 Requirements for tariff classification advice are identified
  • 6.2 Tariff classification advice request is prepared in response to identified problems
  • 6.3 Applications for tariff concession order are made in response to client instructions
  • 6.4 Relevant documentation and other sources of information such as that sourced from the internet or from industry experts, is retained in accordance with legislative requirements and workplace procedures
  • 6.5 Completed documentation is stored in accordance with relevant Australian Government department and legislative requirements, and workplace procedures
  • 6.6 Tariff classification advice is provided to client in accordance with workplace procedures
  • 6.7 Pre-or post classification areas of dispute are identified and dispute resolution procedures are initiated as required
No information
No information
Replaces
State Code National Code Title Type
WI857 TLIX5053A Determine tariff classification for complex goods Unit of competency
Replaced By
State Code National Code Title Type
OEC35 TLIX0042 Determine complex tariff classifications Unit of competency
State Code National Code Title Type
AZO9 TLI50816 Diploma of Customs Broking Qualification